I would avoid giving any “ objects” like mugs or candles or tea towels or such that can be cluttery, which for me would add to stress. So comestibles, and coupons, or things that get used up.
If she does do coffee stops, then yes, a gift card so no guilt about spending.
If she’s nearby, then dropping off small amounts of fresh healthy food already prepped—small clusters of grapes, & strawberries, fresh cut veggies & hummus ( but whatever you know she likes) —because under stress it’s hard to eat healthy foods and just washing fruit or peeling a carrot seems overwhelming. Or some home delivery of same—good soups etc. Does she have a family? Because then helping feed the family with a casserole or sandwich tray is useful.
I also agree that if you’re close enough, location-wise and via friendship, then if she’ll let you do a grocery shop or drive a kid to an activity or take dry cleaning or something, that would give her maybe a few moments to take care of herself.
She may not herself identify any ways you can help, but may still wish for some. I’ve done my own “ coupons “ ( mine were just typed, but those with artistic skills could make them prettier) for a few good deeds you THINK she might accept, and then some blank/ open-ended types like, “ One errand for anything you can think of”, or, “Late-night phone call just to vent”. The idea is the “ coupon” might break down a barrier to asking. If there are any humorous former times you’ve had together or “ inside jokes “ that are appropriate, you could incorporate that somehow. And just puts out there the idea that you’re available to help.
